We need the Canadian tax authority to be open and fully transparent with policies and procedures that are clear, logical and easily accessed. CRA personnel should be clearly identified to allow taxpayers to confirm investigator’s authority and affiliation and to facilitate cost-effective communication and dispute resolution. We need descriptions in plain language of each type of investigation CRA is entitled to conduct, evidence CRA requires to initiate each, a requirement for notice in writing that includes CRA’s reason for inquiry and the formula CRA used to calculate any alleged amount owing, the steps typically involved in each type of investigation, the powers and obligations of CRA and the taxpayer at each step of the investigation and clear instructions on how a taxpayer may initiate a complaint/review of a CRA inquiry/investigation– each step of the appeal process all the way to Parliament. We need a complete list of CRA’s many special super-priority creditor powers and remedies and the circumstances in which each may be applied. Finally, we need clear evidence of Parliamentary oversight of CRA at regular intervals to assure us that the federal government is properly, actively and openly directing Canada's tax authority.